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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 451 to 500 of 514 Records

1 ....6 7 8 91011

June 6, 2018 Case Laws Customs AT

Import of unused goods - Secondary Second Choice Carbon Steel Pipes in Mix Size Mix Thickness - restricted item or not? - The second grade pipes cannot be termed as......
June 6, 2018 Case Laws Customs AT

Duty Drawback - description of the goods - Burnishable Leathers - exemption from export duty - whether test result of one shipping bill can be made applicable to other......
June 6, 2018 Case Laws Service Tax AT

CENVAT credit - input services - repairs and maintenance of the insured vehicles by the ‘Authorized Service Stations’ - insurgence company is hte recipient of service or not - Held Yes
June 6, 2018 Case Laws Service Tax AT

Interest or service charge - Interest received for loan given to Subsidiary company for short period - The amount received by the appellant is interest cannot be said as....
June 6, 2018 Case Laws Service Tax AT

Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the......
June 6, 2018 Case Laws Service Tax AT

Benefit of N/N. 12/03 - reduction of the cost of materials for arriving at the value of such service tax liability - the restriction is for non-availment of credit of......
June 6, 2018 Case Laws Central Excise AT

Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.
June 6, 2018 Case Laws Central Excise AT

Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the......
June 5, 2018 Circulars Customs

Procedure for e-commerce exports through Post and clarification on personal imports - CBIC issues clarification and prescribes new procedures.
June 5, 2018 Case Laws Income Tax AT

Nature of loss - speculative transaction - When the assessee is not dealer in foreign exchange and as a part of his normal business activity, enters into hedging......
June 5, 2018 Case Laws Income Tax AT

Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of......
June 5, 2018 Case Laws Income Tax AT

Rate of depreciation on intangible asset of licence for running container trains - commercial rights for 20 years - such rights would amount to capital asset - claim of.....
June 5, 2018 Case Laws Income Tax AT

Addition relying on the confessional statement in pursuance to survey u/s 133A - Merely on the basis of admission/confession, the assessee could not have been subjected.....
June 5, 2018 Case Laws Income Tax AT

Penalty levied u/s. 271(1)(c) - The assessee had not concealed any income or furnished inaccurate particulars of income. The exemption u/s. 11 of the Act was denied to......
June 5, 2018 Case Laws Income Tax AT

AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice......
June 5, 2018 Case Laws Customs AT

Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it.....
June 5, 2018 Case Laws Customs AT

Imposition of ADD on Vitamin C and its synonyms - import of Sodium Ascorbate - only the end use of the impugned good i,e Sodium Ascorbate does not make it fall under the....
June 5, 2018 Case Laws Service Tax AT

Demand of service tax - amounts received from the manufacturer under ‘Serve to Win’ reward scheme it is not correct to conclude that it is reimbursement for three free......
June 5, 2018 Case Laws Service Tax AT

Exemption to taxable service provided for distribution of electricity - services performed as an agent on behalf on the principal - benefit exemption N/N. 32/2010-ST......
June 5, 2018 Case Laws Central Excise AT

Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the......
June 5, 2018 Case Laws Central Excise AT

Undervaluation - goods sold over and above MRP Declared - The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging......
June 4, 2018 Case Laws GST AAR

Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of......
June 4, 2018 Case Laws Income Tax HC

Revision u/s 263 - if the enquiry of such unexplained investment is not done then same would be erroneous order prejudicial to the interest of the Revenue u/s 263 - thus....
June 4, 2018 Case Laws Income Tax HC

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing -....
June 4, 2018 Case Laws Income Tax AT

Disallowance of purchases - Even if the purchases are not genuine or are bogus the entire addition to the income of the assessee is uncalled for and wrong. The purpose......
June 4, 2018 Case Laws Income Tax AT

Penalty u/s 271C - non deduction of tds - Since the assessee has filed the certificates of the recipients with proof that the recipients have offered the income to tax......
June 4, 2018 Case Laws Income Tax AT

Charitable purpose - Application of loan repayment allowability - The repayment of loan is not an allowable deduction against profit and gains of the business even under....
June 4, 2018 Case Laws Income Tax AT

Charitable purpose - assessee has claimed only exemption u/s 10(21) - Order of CIT(A) allowing exemption u/s 11(1) set aside - matter restored before CIT(A) - AT
June 4, 2018 Case Laws Income Tax AT

Disallowance of long term capital loss on sale of shares - sham transactions or genuine transactions - - It seems to be a case of tax planning by the assessee, though......
June 4, 2018 Case Laws Income Tax AT

Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not.....
June 4, 2018 Case Laws Income Tax AT

Deduction u/s 80IA - claim of higher depreciation from 30% to 15% on commercial vehicles - this depreciation is related to B.T.Road Project. Hence the disallowance of......
June 4, 2018 Case Laws Income Tax AT

Benefit of exemption u/s 11 -assessee is holder of shares in violation of provisions of section 13(1)(d) - it is only the income from such investment or deposit which......
June 4, 2018 Case Laws Customs AT

Fraudulent export of low quality goods - Penalty on CHA u/s 114 of CA - appellant held to be equally responsible for the fraudulent export of low quality goods with the.....
June 4, 2018 Case Laws Service Tax AT

Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner.......
June 4, 2018 Case Laws Central Excise AT

Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the......
June 4, 2018 Case Laws Income Tax AT

Penalty u/s. 271AAA - assessee is not at fault for substantiating the manner for earning the undisclosed income, in the absence of any specific query raised by the......
June 2, 2018 Notifications Customs

Anti-dumping duty imposed on imports of "Hydrogen Peroxide" originating in or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by amending......
June 2, 2018 Case Laws GST AAR

GST - Valuation of a supply - Goods transferred to branches in another state - recipient eligible for full input tax credit - assessee has the option to choose the value....
June 2, 2018 Case Laws Income Tax AT

Interest u/s.234B can be levied only on the returned income and not on the assessed income - AT
June 2, 2018 Case Laws Income Tax AT

Accrued interest on loans classified under ‘non performing assets’- overdue interest not realized during the year and credited to suspense interest account cannot be......
June 2, 2018 Case Laws Income Tax AT

Interest on Refund u/s 244A - inordinate delay in grant of refund - in absence of any specific provisions in the Income tax Act, for allowance of interest on refund or......
June 2, 2018 Case Laws Income Tax AT

Benefit of deduction u/s 80IC - proof of income derived from business - interest income had nothing to do with the carrying on assessee’s business of manufacture, same......
June 2, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - As against the assessee’s stand of claiming such amount as a revenue expenditure, the Tribunal has adopted another route of allowing such......
June 2, 2018 Case Laws Income Tax AT

Higher rate of depreciation - The appellant's argument that since ‘main machinery' used by it is 'injection moulding machine', all the items should qualify for......
June 2, 2018 Case Laws Customs AT

Interest on delayed Refund - finalization of assessment - When the statute does not provide to pay interest, the Tribunal which is a creature of the statute cannot grant....
June 2, 2018 Case Laws Customs AT

Benefit of exemption - Import of 'second hand diesel engine with turbocharger' - The description in the exemption notification must be read in its entirety and......
June 2, 2018 Case Laws Service Tax AT

Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of.....
June 2, 2018 Case Laws Service Tax AT

Interest on delayed refund - relevant date - When the refund itself is not matured prior to the date of Appellate Tribunal’s order, there is no question of interest for.....
June 2, 2018 Case Laws Central Excise AT

Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure......
June 1, 2018 Case Laws GST AAR

Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable......

1 ....6 7 8 91011

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